A great thing about the Linux desktop is that it's so easy to apply different themes to it. You can make Linux look like anything, so it suits your particular needs.
Taken to an extreme, a group of users in China have applied a theme to Ubuntu Linux that makes it look almost identical to Windows XP. Why? Because apparently this group was previously responsible for releasing a pirated version of Windows XP, which is now being cracked down on by Microsoft.
But themes that make Linux look just like Windows are not all that new. For example, check out this how-to video showing a theme kit that makes a GNOME desktop look just like Windows XP.
(Note: re-using the Microsoft Windows logo and icon set is still copyright infringement. I do not endorse these themes.)
I wonder how many Windows users will be fooled? But more to the point, how many of these Windows users will realize that Linux is just as easy to use as Windows? Perhaps some good will come out of this.